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Here's some information about that -- it's called "manifestos" and Mexican nationals don't need to pay sales tax on items bought in the USA --- supposedly they are for items going to Mexico but of course no one checks to make sure they go --- so it's another way Mexicans residing in the USA get out of paying taxes here.

http://www.fortwayne.com/mld/newssentinel/7593777.htm

Texas lawmakers were hearing reports of Mexicans digging receipts out of mall trash bins to get refunds, and of U.S. citizens recruiting Mexican friends or relatives to shop for them, tax free. Mexicans also may be using the exemption to furnish second homes in the United States, Gutierrez said.